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The Audit Society: Rituals of Verification

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The Audit Society: Rituals of Verification Cover

 

Synopses & Reviews

Publisher Comments:

Since the early 1980s there has been an explosion of auditing activity in the United Kingdom and North America. Why has this happened? This book is the first systematic exploration of "audit" as a principle of social organization and control. The author critically examines the reasons, means, and consequences of this audit explosion. He raises important questions about the efficacy of audit processes and suggests that the consequences of this must be carefully evaluated.

Book News Annotation:

Power (accounting, London School of Economics and Political Science) traces the explosion of auditing activity in Britain and North America since the early 1980s to political demands for accountability and control. He argues that the new expectations are not consistent with the capabilities of audits, that the means of offering assurance and accountability is open to question, and that audits impose their own values on society.
Annotation c. Book News, Inc., Portland, OR (booknews.com)

Synopsis:

Since the early 1980s there has been an explosion of auditing activity in the United Kingdom and North America. Why has this happened? This book is the first systematic exploration of "audit" as a principle of social organization and control. The author critically examines the reasons, means, and consequences of this audit explosion. He raises important questions about the efficacy of audit processes and suggests that the consequences of this must be carefully evaluated.

Description:

Includes bibliographical references (p. [160]-178) and index.

About the Author

BMichael Power is Professor of Accounting at the LSE, and has been a Lecturer in Accounting and Finance there since 1987. He has also worked as a financial auditor with Deloitte Haskins and Sells where he qualified as a chartered accountant and is a member of the Institute of Chartered Accountants in England and Wales. He has also been a fellow of the Wissenschaftskolley zu Berlin. In 1989 he was made an associate member of the United Kingdom of Institute of Taxation and, from 1990, an associate scholar of the European Institute of Advanced Studies in Management, Brussels.

Table of Contents

Introduction

Preface

1. The Audit Society: General Themes

2. The Rise of Audit

3. The Audit Explosion

4. Audit and the Dialectic of Regulatory Failure

5. Audit Knowledge and the Construction of Auditees

6. Beyond Audit, Towards Trust

Notes

Bibliography

Product Details

ISBN:
9780198289470
Author:
Power, Michael
Publisher:
OUP Oxford
Author:
null, Michael
Location:
Oxford ;
Subject:
Management
Subject:
Accounting - Management
Subject:
Auditing
Subject:
Organizational effectiveness
Subject:
Accounting - Managerial
Subject:
Auditing - General
Subject:
Business; Accounting
Subject:
Business - General
Publication Date:
19971031
Binding:
HARDCOVER
Grade Level:
College/higher education:
Language:
English
Illustrations:
3 figures
Pages:
200
Dimensions:
9.3 x 6.3 x 0.8 in 1.1 lb

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Related Subjects

Business » Accounting and Finance
Business » General
Business » Management
History and Social Science » Economics » General

The Audit Society: Rituals of Verification New Hardcover
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Product details 200 pages Oxford University Press - English 9780198289470 Reviews:
"Synopsis" by , Since the early 1980s there has been an explosion of auditing activity in the United Kingdom and North America. Why has this happened? This book is the first systematic exploration of "audit" as a principle of social organization and control. The author critically examines the reasons, means, and consequences of this audit explosion. He raises important questions about the efficacy of audit processes and suggests that the consequences of this must be carefully evaluated.
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